Inna allatheena la yu'minoona bil-akhirati layusammoona almala-ikata tasmiyata al-ontha (surah Najm: 27)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(53:27) Those who do not believe in the Hereafter give angels the names of females, *22

innal lazeena laa yu`minoona bil aakhirati la yusammoonal malaaa`ikata tasmiyatal unsaa

*22) That is, "Their first folly is that they have taken these powerless angels who cannot even intercede for anyone before AIIah as their deities; their second folly is that they regard them as female and daughters of Allah. The basic reason for these errors is that they do not believe in the Hereafter. For had they been believers in the Hereafter, they would never have behaved so irrationally and irresponsibly. Their denial of the Hereafter has made them heedless of their end, and they think that believing or disbelieving in God, or believing in a thousand gods, dces not make any difference, for none of these creeds seems to entail any good or bad result in the present life of the world. Whether the people are deniers of God, or believers in many gods, or in One God, their crops ripen as well as fail, they fall iII as well as recover from illness, and they pass through all kinds of circumstances, good as well as bad. Therefore it is not at aII an important and serious matter for them that man should or should not take some one as a deity, or should take as many deities or of any kind as he likes of his choice. When according to them the decision as to what is truth and what is falsehood is to take place in this very world, depending on the results thereof appearing here, obviously the results here do not decide absolutely that one creed is true and another false. Therefore, the adoption of one creed and rejection of another is a matter of men whim with these people."